| ტერმინი | სტანდარტის დასახელება |
|---|---|
| objective | IFRS Standards |
| objective of financial statements | IFRS Standards |
| obligating event | IFRS Standards |
| obligation | IFRS Standards |
| obligations for removal and restoration | IFRS Standards |
| observable inputs | IFRS Standards |
| observable market | IFRS Standards |
| observation | ISA |
| observed (benchmark) interest rate | IFRS Standards |
| observed market price | IFRS Standards |
| obsolescence | IFRS Standards |
| offering memorandum | IFRS Standards |
| office | ISA |
| offset | IFRS Standards |
| on a discounted basis | IFRS Standards |